1.audit 审计 sw;|'N$:<
2.attestation 鉴证 j 1*f]va
3.credibility 可信赖程度 \X|sU:g
4.audit of financial statements 财务报表审计 %}3qR~;
5.agreed-upon procedures 执行商定程序 bgF^(T35
6.high levels of assurance 高水平保证 dJ
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7.compilation 编制 IP3E9z_L
8.reliability 可靠性 GZ3 ]N
9.relevance 相关性 n~.*1. P
10.professional skepticism 职业谨慎 J?&l*_m;t
11.objectivity 客观性 AjkW0FB:1
12. professional competence 专业胜任能力 Kj3?ve~
13.Senior/CPA-in-charge 项目经理 "6CMA0R
14.audit engagement letter 业务约定书 mi,&0xDea
15.recurring audit 连续审计 a.2L*>p
16.the client 委托人 X~oK[Nf'9
17.change CPA 更换注册会计师 D`yEwpV^
18.the existing CPA 现任注册会计师 2`?!+")
19.the successor CPA 后任注册会计师
n,$z>
20.the preceding CPA前任注册会计师 F;q#&
21.issue the audit report 出具审计报告 By)u-)g9
22.expert 专家 zMi; A6
23.the board of directors 董事会 #_i`#d)
24.knowledge of the entity‘ s business 了解被审计单位情况 Y?d9l
25.assess material misstatement risks评估重大错报风险 pH@]Y+W
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0bS|fMgc
27.a general knowledge of —— 初步了解―――的情况 ~P.I<
28.a more knowledge of—— 进一步了解的情况 5!X1G8h)uy
29.the prior year‘s working papers 以前年度工作底稿 Oy57 $
30.minutes of meeting 会议纪要 B<?wh0
31.business risks 经营风险
2]cRXJ7h
32.appropriateness 适当性 Cbm\h/PXl
33.accounting estimate 会计估计 QDx$==Fo
34.management representations 管理层声明 ZcJ\ZbE|
35.going concern assumption 持续经营假设 9X$ma/P[
36.audit plan 审计计划 YW/QC'_iC
37.significant audit areas 重点审计领域 2c5-)Dt)T
38.error 错误 %]2,&
39.fraud舞弊 ~;]W T
40.modified or additional procedures 修改或追加审计程序 [ic 870_
41.misappropriation of assets 侵占资产 G\de2Q"d:O
42.transactions without substance 虚假交易 E>|: D
43.unusual pressures 异常压力 v\tEVhm
44.the suspected noncompliance 涉嫌存在违法行为 457\&
45.materialiy 重要性 <{5EdX
46.exceed the materiality level 超过重要性水平 *)M49a*UD
47.approach the materiality level 接近重要性水平 2-N
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48.an acceptably low level 可接受水平 "VG+1r+]4
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 HlvuW(,x=
50.misstatements or omissions 错报或漏报 ZyrI R
51.aggregate 总计 \%]I{
52.subsequent events 期后事项 @a:>$t
53.adjust the financial statements 调整财务报表 !K
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54.perform additional audit procedures 实施追加的审计程序 4%nE*H%
55.audit risk 审计风险 jRSUp
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56.detection risk 检查风险 H,nec<Jp
57.inappropriate audit opinion 不适当的审计意见 hCjR&ZA
58.material misstatement 重大的错报 #|&Sc_#4)
59.tolerable misstatement 可容忍错报 1i[\T
60.the acceptable level of detection risk 可接受的检查风险